15 September 1995

VATrecoverable on Vauxhall

Vauxhall advises that HM Customs & Excise only allows VAT to be reclaimed on the five-seater Brava DoubleCab pick-up (Country Car, Aug 18) when it is bought for "wholly business use". That means the vehicle must not be available for private use, not allocated to a single person and never kept at home overnight.

HM Customs & Excise has given a verbal indication that, for its purposes, it does not treat a farmhouse attached to a farm as a business premises. Hence it is unlikely farmers will be able to reclaim VAT.

Price of the Vauxhall Doublecab is £13,985. Adding VAT increases the price to £16,432.